True Alan, but I mainly wanted to address the issue of whether tables have to have the same number of fields to be in a union query. In this case, it appears they don't have a common field for a tradition join, but they have several common fields that would seem to make a union query appropriate (ie to stack the data vertically, not join them horizontally). In other words:
SELECT Vote, Type, Program, Estimate
FROM tProgramOutputRecurrent
UNION ALL
SELECT Vote, Type, Program, Estimate
FROM tHistoricalRecords;